Cold and Hot Packs
When used for medical purposes, amounts paid for cold and hot packs are eligible medical expenses.
Note: Cold and hot packs are not eligible medical expenses when used for other purposes such as to keep beverages hot or cold.
COBRA Premiums
Insurance premiums are eligible medical expenses for an HSA in only the following situations: COBRA continuation of health care coverage; health care coverage while receiving unemployment compensation; long-term care (LTC) coverage only up to the annual amount allowed by age; and for those age 65 or older, insurance premiums for health care coverage including Medicare Parts A,B and D.
Note: Insurance premiums are not eligible medical expenses for an HSA for those age 65 or older, if the premiums are for Medicare supplement policies such as Medigap.
Co-payment (co-pay)
A medical copayment is an eligible medical expense.
Co-Insurance
A coinsurance charge for medical care is an eligible medical expense.
Clinic
The cost of medical treatment at a health clinic is an eligible medical expense.